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CITY OF GRAND FORKS v. BOARD OF COUNTY COMM'RS

Civ. No. 9634.

284 N.W.2d 420 (1979)

CITY OF GRAND FORKS, North Dakota, a municipal corporation (appellant below), Appellee and Cross-Appellant, v. BOARD OF COUNTY COMMISSIONERS OF GRAND FORKS, North Dakota, Byron L. Dorgan, State Tax Commissioner of North Dakota, Grand Forks Public School District of Grand Forks, North Dakota, Grand Forks Park District of Grand Forks, North Dakota (respondents below), University of North Dakota, Grand Forks, North Dakota (respondent below), Appellant and Cross-Appellee.

Supreme Court of North Dakota.

Rehearing Denied October 11, 1979.

Attorney(s) appearing for the Case

Robert B. Hunter, Asst. City Atty., Grand Forks, for City of Grand Forks, appellee and cross-appellant.

Shaft, McConn, Fisher & Thune, Grand Forks, for University of North Dakota, appellant and cross-appellee; argued by Gary R. Thune, Grand Forks.

PEDERSON, Justice.

The University of North Dakota appealed and the City of Grand Forks cross-appealed a decision1 by the district court that the court did not have jurisdiction in a tax case to hear the City's appeal, taken pursuant to § 11-11-39, NDCC, but which granted the City additional time to perfect an appeal to the Tax Appeals Board pursuant to § 57-23.1-02, NDCC. We reverse...

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